Abstract: Numerous studies have assessed the degree to which business schools have integrated ethics education into their business programs. A survey of accounting educators sponsored by the American Accounting Association (AAA) in conjunction with the National Association of State Boards of Accountancy (NASBA) indicated that less than half of business schools offered a separate course in ethics (Mastracchio, The CPA Journal, January 2005). A similar study of department chairs of colleges in New York found that only 66% of the respondents indicated that ethics was discussed in introductory accounting courses (Haas, The CPA Journal. June 2005). These results are consistent with the findings of Educating for the Public Trust (2003). commissioned by PricewaterhouseCoopers.
The Association to Advance Collegiate Schools of Business (AACSB) International is the leading accrediting organization, with 432 accredited institutions worldwide. Ethics education has been a required component in AACSB International—accredited school curricula for several years. The AACSB developed a web-based ethics resource center for its members, and in June 2004 published the guide Ethics Education in Business Schools.